High Court Rulings


Reverses Tribunal's order taxing works contract of Assessee under CST Act; Allows revision 

Madras HC allows Assessee’s revision thereby, sets aside Tamil Nadu Sales Tax Appellate Tribunal’s order holding that work undertaken by the Assessee doesn’t fall under works contrac...View More

Dismisses Revenue’s appeal challenging drawback granted to EOU at AIR

Delhi HC dismisses appeal filed by the Revenue, upholds the drawback granted to the Assessee (an 100% export-oriented unit) at an all industry rate (AIR); Refers extensively to the order of Revisional...View More

Directs payment of interest on delayed refund u/s 11BB: Disposes petition 

Bombay HC directs Revenue to grant interest on Rs 1.06 Crores  on refund sanctioned to Qualcomm ( Assessee) u/s 11BB of Central Excise Act; Refusing to quash the order passed by th...View More

Allows Volvo-Group rebate-claim on ‘chassis’ used to manufacture buses despite default in filing declaration 

Bombay HC allows Volvo Group India’s (Assessee) writ petition, quashes Revisional Authority’s (Principal Commissioner) order confirming lower authority’s rejection of excise-duty reb...View More

Quashes letter imposing conditions for release of goods ‘back to town’: Disposes petition 

Bombay HC sets-aside Revenue’s communication i.e. letter imposing conditions on Assessee for release of goods for ‘back to town’ i.e. (i) submit bond for 100% FOB value of the goods ...View More

Quashes SCN pending for more than 6 years; Non-adjudication citing GST implementation unjustifiable 

Bombay HC quashes SCN pending adjudication for more than 6 years, holds that relegating the Assessee to attend the SCN would be unfair, unreasonable and gross abuse of the power; Notes that SCN was is...View More

Sanctioned refund denial by Dept. pursuant to Unicorn ratio would lead to ‘total chaos’ 

Sikkim HC dismisses Revenue's appeal that sought to reverse sanctioned refund of Education Cess and Secondary & Higher Education Cess, based on SC judgement in Unicorn Industries that overruled it...View More

Writ against rejection of rebate of customs duty ‘maintainable’ in Mumbai 

Bombay HC on maintainability of a bunch of writ petitions by Volvo Group against rejection of rebate claim under Customs holds that “this Court has jurisdiction in the present petitions”; ...View More

Revenue cannot issue SCN to reopen issue after One-Time Settlement Scheme resolution 

Telangana HC allows writ petition challenging the legality and validity of SCNs that proposes to re-open issue already settled by Assessee under the State Government’s Amnesty Scheme under the T...View More

Directs to clear light green float glass with absorbent layer as ‘tinted glass’ 

Madras HC quashes show cause notice (SCN) creating differential duty demand on Asahi India Glass Ltd. and reclassifying imported goods, i.e. Light Green Float Glass (Tinted Non Wired Type), under CTH ...View More